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Who needs to file an American Personal Tax Return?

If you are an American Citizen [i.e This would include Greencard holders/Residents in the USA]:

American tax returns need to be filed by American citizens living in any part of the world and if their income exceeds a certain threshold, You can check this IRS simple tool which would assist determine if you need to file a 1040 Federal tax return. IRS online interview access tool.

Many Americans living abroad have a wrong assumption that they qualify for the foreign earned income exclusion or foreign tax credit claim and are exempt from US tax return filing and no need to file US tax return if they do not earn in the USA or less than the exclusion amount which is not correct, Please note in order to claim the exclusion and validate it, still declaration is mandatory by filing the 1040 Federal tax return with Form 2555 or Form 1116 reporting.

If you are a Non-American Citizen [i.e Any foreign person example British Citizen with American Income]

If you are any foreign person [any country of citizenship and non-US passport holder] with income from the United States based sources:

Common American income reporting for the foreigners includes:

  1. USA based property rental income declaration even if its rental loss

  2. Received Form 8288A FIRPTA tax withholding when the US-based property is sold.

  3. For US stock investors who received a Form 1099 or Form 1042S with 30% tax or incorrect excess tax withheld and need to reclaim it or complete Form W8BEN.

  4. Form 1099R - 401K Pension distribution with excess tax withheld and to reclaim the USA and foreign country tax treaty position.

  5. TIAA Pension, Fidelity, Charles Schwab – 401K distribution to the beneficiary of deceased US person.

  6. For 1099B – Capital gains exemption reporting for the foreign person and excess federal tax withheld refund claim.

  7. For 8805 - Received by foreign partners with excess federal tax withholding refund claim.

  8. Celebrity sports person with one of US performance Royalty income treaty-based declaration.

  9. Contractors who are not eligible for SSN and need to claim the treaty-based compensation declaration.

  10. Received Form 1099G/1042S Gambling winnings with the tax refund claim.

  11. Unclaimed US property [MA state etc with stocks and shares claim.

  12. Form 1098 – USA Mortgage interest reporting to the IRS and expense claim.

Please note for the foreign person with USA based income you need to have a valid US Tax ID or ITIN to file your 1040 Nonresident tax return

We are one of IRS approved Enrolled agents for the US tax return compliance reporting [1040/1040NR] and IRS Approved Certified Acceptance Agent for the ITIN US Tax ID work with many years of experience and we can certainly assist if you need any of the above services.

We also assist global clients based outside of the United Kingdom, please check our work process blog post for more details on our step-by-step scope of work covered.

We are one of the IRS Enrolled Agents with many years of experience in US 1040/1040NR personal tax compliance reporting and Fatca Compliance FBAR Reporting, We are happy to assist our clients in a timely, efficient, and cost-effective way.



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